We continue our lease accounting miniseries with a focus on variable lease payments, an area that can significantly influence lease classification and measurement. In this episode, we explore the complexities of usage-based and index-based payments, fair market rent adjustments, in-substance fixed payments, and more – providing insights into how these variable rents affect the accounting and disclosures. In this episode, we discuss: 1:12 – Fixed versus variable lease payments and their accountin...
Jul 01, 2025•36 min
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com In this episode, we highlight the proposed amendments to IFRS S2, the climate-related disclosure standard from the International Sustainability Standards Board (ISSB). Learn how the changes aim to clarify greenhouse gas (GHG) reporting, specifically scope 3 emissions, and the potential implications they have on reporting. In this episode, we discuss: 0:57 – Overview of IFRS S2, the role of the Transit...
Jun 26, 2025•27 min
We continue our lease accounting miniseries with an episode focused on modifications and terminations. From determining whether a change results in a new lease to navigating remeasurement requirements, we share practical insights and key reminders for applying the guidance. In this episode, we discuss: 1:12 – How to determine if a lease modification should be treated as a new lease or a remeasurement of the existing lease 10:31 – Key accounting steps in a lease modification and remeasurement 17:...
Jun 24, 2025•33 min
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com The European Commission’s Omnibus package continues to make its way through the legislative process. In this episode, we cover the most recent developments, including insights from recently leaked information and how businesses are reacting to potential changes. In this episode, we discuss: 2:53 – The legislative status of the content proposal and areas of debate 7:40 – Preparer feedback on the propos...
Jun 19, 2025•34 min
We kick off our latest accounting miniseries on lease accounting with an episode on the related presentation and disclosure requirements. We break down key considerations across the balance sheet, income statement, and statement of cash flows, including what interim and annual disclosures are required as well as the treatment of lease incentives, sublease income, and more. In this episode, we discuss: 2:12 – Current versus noncurrent lease liabilities 5:37 – Presentation of lease incentives 11:4...
Jun 17, 2025•37 min
In this special episode, we explore whether top-performing finance functions have reached a “terminal value” in their cost-cutting journey – and what comes next. As technologies like AI and advanced analytics evolve, finance leaders are shifting focus from efficiency to insight – rethinking operating models, talent strategies, and what it means to create value in a digital era. In this episode, we discuss: 1:18 – What “terminal value” means in finance and why top-performing functions may be appr...
Jun 12, 2025•29 min
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com We continue our video podcast miniseries focused on SEC reporting, helping you stay current on the evolving SEC landscape while taking a “back to basics” look at key reporting areas. As the SEC undergoes significant leadership changes, this episode offers a timely look at how recent developments are reshaping regulatory priorities. We offer insights into what these changes mean for companies and what ...
Jun 03, 2025•49 min
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com We're excited to share another video edition of our podcast on sustainability reporting—watch along as our sustainability specialists dive into the latest developments. Energy planning is a business issue, not just a utility issue. As the energy transition accelerates, the demands on power systems are rapidly evolving. In this episode, we explore how emerging technologies like AI are reshaping the gri...
May 29, 2025•51 min
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com We continue our video podcast miniseries focused on SEC reporting, helping you stay current on the evolving SEC landscape while taking a “back to basics” look at key reporting areas. In today’s episode, we discuss Form 8-K, a critical SEC filing for timely disclosure of significant corporate events. While foundational in nature, Form 8-K reporting involves a range of complex triggers and tight deadlin...
May 27, 2025•34 min
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com We're excited to share another video edition of our podcast on sustainability reporting—watch along as our sustainability specialists dive into the latest developments. As sustainability reporting evolves, the GHG Protocol is undergoing its first major update in over a decade. In this episode, we break down the proposed revisions to the Corporate Standard, Scope 2 Guidance, and Scope 3 Standard—highli...
May 22, 2025•50 min
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com We continue our video podcast miniseries focused on SEC reporting, helping you stay current on the evolving SEC landscape while taking a “back to basics” look at key reporting areas. In today’s episode, we discuss pro forma financial information. We break down when and why pro formas are required under SEC rules, and we discuss key considerations on preparation and presentation; we also share common p...
May 20, 2025•46 min
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com We're excited to share another video edition of our podcast on sustainability reporting—watch along as our sustainability specialists dive into the latest developments. In this episode, we provide an update on the European Commission’s Omnibus package and what it means for sustainability reporting under the ESRS framework. From the formal delay in wave 2 and wave 3 reporting requirements to expected s...
May 15, 2025•37 min
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com. We continue our video podcast miniseries focused on SEC reporting, helping you stay current on the evolving SEC landscape while taking a “back to basics” look at key reporting areas. In today’s episode, we discuss acquisitions and divestitures—transactions that often involve complex reporting requirements. We cover technical guidance and practical implications for a range of deal-related topics, incl...
May 13, 2025•1 hr 8 min
Companies face growing uncertainty about clean energy tax credits, tariffs, and the related regulatory guidance. In this episode, we explore the current state of clean energy investments, evolving financing structures, and the complex compliance landscape shaping renewable energy strategies today. In this episode, we discuss: 1:19 – A refresher on the scope and objectives of the IRA 3:50 – How the administration change has affected clean energy projects and capital flow, including the role of ne...
May 08, 2025•39 min
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com This episode kicks off a new video miniseries focused on SEC reporting that will keep you up to speed on the SEC landscape and take a “back to basics” look at key reporting areas. In today’s episode, we cover capital raising, one of the pillars of the SEC’s tripartite mission and a focus of the new SEC Chairman. Whether you're preparing for an IPO or navigating ongoing public company reporting, this d...
May 06, 2025•42 min
As the first wave of companies report under the EU’s Corporate Sustainability Reporting Directive (CSRD), PwC analyzed corporate sustainability statements. In this week’s podcast, host Heather Horn welcomes back Nadja Picard, PwC’s Global Reporting Leader, to dive into the key findings from more than 250 published reports. They explore emerging trends, surprising gaps, and what these insights mean for companies yet to report. In this episode, we discuss: 01:47 – Overview of PwC’s analysis of 250...
May 01, 2025•43 min
In this episode, we continue our miniseries on financial statement presentation and disclosure with a focus on derivatives and hedging. Derivatives and hedging are topics applicable to many companies, but the accounting and related presentation and disclosures can be complex. This episode breaks down the requirements with practical insights and guidance. In this episode, we discuss: 1:10 – An overview of derivatives and hedging, including common examples 3:34 – Balance sheet presentation 9:03 – ...
Apr 29, 2025•24 min
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com. We're excited to continue our video podcast series on the foundations of sustainability reporting. Now watch along with our sustainability specialists as they discuss the latest on sustainability. With the first wave of companies reporting under the European Sustainability Reporting Standards (ESRS), we address some practical implementation questions about GHG emissions reporting and provide practica...
Apr 24, 2025•58 min
We continue our back-to-basics series on financial statement presentation and disclosure with a focus on loans, receivables, and investments – accounts that affect nearly every business. In this episode, we walk through the key presentation and disclosure requirements and examine recent guidance updates for creditors accounting for certain loan modifications. In this episode, we discuss: 2:05 – Key considerations for loans and receivables, including: 3:08 – Presentation in the balance sheet and ...
Apr 22, 2025•24 min
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com. Greenhouse gas (GHG) emissions reporting is central to sustainability disclosures—and measuring those emissions accurately is critical to transparent reporting. In this episode, we walk through PwC’s five-step process for GHG reporting, with a deep dive into measurement approaches across scope 1, 2, and 3 emissions. In this episode, we discuss: 1:40 – PwC’s 5-step process for GHG emissions reporting ...
Apr 17, 2025•56 min
We continue our back-to-basics series on financial statement presentation and disclosure with an episode focused on stock-based compensation. This episode breaks down the key presentation and disclosure principles and how stock-based compensation is reflected in each of the financial statements. In this episode, we discuss: 0:55 – Stock-based compensation presentation in the: 1:09 – Balance sheet 9:36 – Income statement 11:34 – Statement of cash flows 18:29 – Statement of stockholders’ equity 20...
Apr 15, 2025•35 min
A video of this podcast is available on YouTube , Spotify, or PwC’s website at viewpoint.pwc.com . We're excited to continue our video podcast series on the foundations of sustainability reporting. Now watch along with our sustainability specialists as they discuss the latest on sustainability. In this episode, we explore the foundational concepts that underpin sustainability reporting. From qualitative characteristics and connectivity with financial statements to measurement approaches and gene...
Apr 10, 2025•41 min
We continue our back-to-basics series on financial statement presentation with an episode focused on consolidation disclosures. These disclosures can be complex, covering both consolidated entities – such as variable interest entities (VIEs) and voting interest entities (VOEs) – as well as variable interests in VIEs that are not consolidated. This episode breaks down the relevant frameworks, presentation principles, and disclosure requirements. In this episode, we discuss: 2:00 – The purpose of ...
Apr 08, 2025•27 min
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com . We're excited to continue our video podcast series on the foundations of sustainability reporting. Now watch along with our sustainability specialists as they discuss the latest on sustainability. Despite the ever-changing landscape, materiality remains the cornerstone of sustainability reporting – and it’s here to stay. In this episode, we discuss how materiality is defined and applied under both t...
Apr 03, 2025•52 min
We continue our back-to-basics series on financial statement presentation with an episode focused on fair value disclosures. Fair value measurements are used across many areas of financial reporting—and the related disclosure requirements can be extensive. From recurring versus nonrecurring measurement disclosures to those relating to fair value hierarchy, we highlight key considerations. In this episode, we discuss: 1:09 – General fair value disclosure requirements 8:13 – Fair value hierarchy d...
Apr 01, 2025•33 min
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com . We're excited to continue our video podcast series on the foundations of sustainability reporting. Now watch along with our sustainability specialists as they discuss the latest on sustainability. Understanding the boundaries, or reporting scope, of sustainability reporting frameworks, including with the European Sustainability Reporting Standards and IFRS Sustainability Disclosure Standards, is cri...
Mar 27, 2025•37 min
We kick off our latest accounting series focused on financial statement presentation and we go back to the basics. This first episode sets the stage by covering foundational reporting principles, key disclosure considerations, notable differences between public and private company financial statements, and accounting changes and error corrections. In this episode, we discuss: 1:04 – Foundational GAAP and SEC requirements for financial statement presentation 2:46 – Determining appropriate reporti...
Mar 25, 2025•38 min
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com. California’s climate disclosure laws have broad implications for businesses worldwide. In this episode, we break down the key reporting requirements, including on greenhouse gas (GHG) and climate risk, and discuss how companies—whether headquartered in California or not—can prepare. In this episode, we discuss: 1:10 – Overview of California’s climate disclosure laws 3:45 – Scope of California SB 253 ...
Mar 20, 2025•46 min
Tariffs are dominating headlines and reshaping global trade. In this episode we break down what they may mean for businesses and financial reporting, and we share insights on how companies can prepare. In this episode, we discuss: 1:44 – Overview of tariffs and the current state of play 16:28 – Key financial reporting impacts 21:12 – Reciprocal tariffs: Country- and industry-specific impacts 25:44 – Accounting implications: Cost capitalization, customer contracts, asset impairments, income taxes...
Mar 18, 2025•48 min
A video of this podcast is available on YouTube, Spotify, or PwC’s website at viewpoint.pwc.com . We're excited to continue our video podcast series on the foundations of sustainability reporting. Now watch along with our sustainability specialists as they discuss the latest on sustainability. In this bonus episode, we break down the EU’s Omnibus proposal released on February 26, covering key changes to the Corporate Sustainability Reporting Directive (CSRD), including potential impacts to timin...
Mar 13, 2025•45 min
